Hi all! I wanted to ask is this possible. If a plan has a lower minimum age/participation than 410(a)(1)(A), for ADP testing, the plan can exclude employees who are covered under the plan's lower minimum requirements but have not met the 410(a)(1)(A) minimums. Could the plan instead choose to exclude only a part of those employees?
Say the plan allows entry at 3 months participation and 21 years old, thereby allowing participation in the plan 9 months before required under 401(a)(1)(A). For 410(b) testing, could the plan exclude only the employees between 3-6 months participation while including those with 6+ months?
